Is Book-Keeping an Art or a science ?

Is Book-Keeping an Art or a science ?

There was a controversy among writers about this point. Some writers are of the view that book- keeping is just an Art. But there are others who are of the opinion that book--keeping is a science. But the fact is that book--keeping is an Art as well as a science.

An Art, generally, refers to action or actual doing. Book-Keeping involves actual doing (i.e the actual recording of business transactions in account books). So, book-keeping is an Art. A science, usually, refers to any subject which has a set of accepted principles or rules for application in practice. Book keeping has a set of accepted principles or rules for application, while recording the business transactions. So, book - keeping is also a science.

So , we can rightly conclude that book--keeping is an Art as well as a science. However., In actual practice, the art side of Book-Keeping has assumed more importance than the science side of it.